Income Tax Appellate Tribunal - Delhi
Bela Juneja, New Delhi vs Assessee on 1 December, 2009
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH "Friday' DELHI)
BEFORE SHRI G.E. VEERABHADRAPPA, VICE PRESIDENT AND
SHRI A.D. JAIN, JUDICIAL MEMBER
Misc.Appli.Nos. 253 & 254 (Del)2010
(In ITA Nos.2808 & 2809(Del)09)
Assessment years: 2004-05 & 2005-06
Mrs.Bela Juneja, Dy. Commissioner of Income Tax,
30, Power House Building, v. CC-IV, New Delhi.
Hauz Khas Vill, New Delhi.
(Applicant) (Respondent)
Applicant by: Shri Manpreet Singh Kapoor, AR.
Respondent by: Shri Amarender Kumar, CIT/DR
ORDER
PER A.D. JAIN, J.M.
Vide our order dated 1.12.2009, the assessee's appeals for assessment years 2004-05 and 2005-06 in ITA Nos. 2808 & 2809(Del)09 were dismissed for non-prosecution, since none had appeared on behalf of the assessee despite notice for hearing, which had not returned unserved.
2. In the present applications, the assessee has contended that she was out of station; that the notice of hearing was received in her absence and was handed over to her by her house-maid on the very date of hearing of the 2 MA 253&254(Del)10 appeals; that the assessee immediately sent her person, namely, Shri Ashok Dayal to the Tribunal; that by the time he reached the Tribunal, the Bench had already risen and he was told by the Bench Clerk that the appeals had been heard; and that it was in these circumstances that no appearance could be put in before the Tribunal at the time of hearing of the appeals. Affidavits of the assessee have been filed to support the applications.
3. The grievance of the assessee is found to be justified. In the facts narrated in the applications, duly supported by affidavits, once, under the given circumstances, the assessee received the notice on the very date of hearing of the appeals and the person sent by her to attend the hearing before the Tribunal reached the Tribunal when the Bench had already risen, the assessee was visited by sufficient cause for not appearing before the Tribunal at the time of hearing of her appeals. Otherwise too, the appeals having been filed by the assessee herself, she did not stand to gain anything by not appearing before the Tribunal at the time of hearing of the appeals.
4. In view of the above, in the interest of justice, and in keeping with the principles of natural justice, our order dated 1.12.2009 is hereby recalled. Both the appeals of the assessee are restored to their original numbers in situ. They will now come up for hearing on merits on 25.10.2010. No fresh 3 MA 253&254(Del)10 notice of hearing shall, however, issue, since this date was announced in the open court in the presence of both the parties.
5. In the result, both the applications filed by the assessee are allowed.
Order pronounced in the open court on 13.8.2010.
Sd/- sd/-
(G.E. Veerabhadrappa) (A.D. Jain)
Vice President Judicial Member
Dated: 13.08.2010
*RM
copy forwarded to:
1. Applicant
2. Respondent
3. CIT
4. CIT(A)
5. DR
True copy
By order
Deputy Registrar